TaxTMI 
TaxTMI 
2022 (7) TMI 805
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....ate writ/order/direction, including writ of certiorari for quashing/setting aside the summary of the order contained in Form GST DRC 07 dated 04.12.2020 as well as Summary of rectification/withdrawal order contained in Form GST DRC 08 dated 07.12.2020 issued by respondent no.5 pertaining to the periods 2017 18, 2018 19, 2019 20 & 2020 21 (Annexure 4 & 5 series) wherein respondent no.5 has directed the petitioner to make payment of tax, interest and penalty on alleged grounds of purported adjudication order passed by respondent no.3. (ii) (For issuance of further appropriate writ/direction/order including writ of declaration, declaring that the purported order passed by respondent n o.3 (Annexure 3) in alleged exercise of power under Secti....
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....Admin), Hazaribagh Division, Hazaribagh on 17.01.2020, otherwise, the action would be taken against the petitioner under Section s 73, 50(1) and 125 of the Act. In pursuance of the inspection report, the proceeding of enquiry was initiated by respondent no .3 and the petitioner was directed to appear before the said authority along with requisite books of accounts and pursuant thereto the petitioner appeared before the respondent No.3 along with its books of accounts. Interestingly; pursuant to the inspection dated 11.01.2020, petitioner was served summary of the order in Form GST DRC 07 separately for the period 2017 18, 2018 19, 2019 20 and 2020 2021, all dated 04.12.2020 (Annexure 4 series) wherein alleged amount of tax, interest and p....
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....ing under Section 73 (1) of the JGST Act has not been followed the petitioner has been highly prejudiced because of violation of principle of natural justice. 4. At this stage it is pertinent to mention here that during course of hearing learned counsel for the State was directed to file specific reply with regard to paragraph 41, 42 and 43 of the writ application which dealt with the contention of the petitioner w.r.t. violation of statutory rules and principles of natural justice and in this regard a supplementary counter affidavit has been filed on 16.6.2022 wherein the respondents, in a sense have admitted that procedure has not been followed. 5. Mr. Deepak Kumar Dubey, A.C. to AAG II relied upon the supplementary counter affidavit an....
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....17 18, 2018 19 and 2019 20 and there is no reference of 2020 21. As such, this Court is dealing the issue in hand only with respect to the Financial Year 2017 18, 2018 19 and 2019 20 only and not giving any finding with respect to contention raised by the petitioner in connection with Financial Year 2020-21. 7. Having heard learned counsel for the parties and after going through the documents available on record and the averment s made in the respective affidavits, it appears that the respondents have unsuccessfully tried to defend their action, inasmuch as, in para 7 of their supplementary counter affidavit quoted herein above mentioned that the concluding paras of the said inspection report dated 11.01.2020, were treated as notice under ....
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....ion 73 already being issued and served upon the petitioner is nothing but an attempt to misrepresent the facts and is not accepted by this Court In para 8 of the supplementary counter affidavit the respondents have averred that the direction in the inspection report is a deemed notice. In this regard it is pertinent to mention that in the matter where the principles of natural justice is at stake, words such as deemed, tantamount etc. hold no merit. Moreover under Rule 142 of JGST Rules, 2017 procedure of notice under Section 73 has already been prescribed hence any other such deemed notice, can be treated no notice in the eye of law. 9. In this regard reference may be made to the case of M/s Godavari Commodities Ltd. Vs. the State of Jha....